O-303-C
.
.
CITY OF CLERMONT
ORDINANCE
NO.303-C
AN ORDINANCE OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA,
RELATING TO AD VALOREM TAXATION; CREATING ARTICLE V,
CHAPTER 158, OF THE CITY OF CLERMONT CODE, ENTITLED
ADDITIONAL HOMESTEAD EXEMPTION; PROVIDING FOR AN
ADDITIONAL HOMESTEAD EXEMPTION FOR CERTAIN QUALIFYING
SENIOR CITIZENS TO BE APPLIED TO MILLAGE RATES LEVIED BY THE
CITY; PROVIDING REQUIREMENT OF ANNUAL APPLICATION AND
SUBMISSION OF SUPPORTING DOCUMENTATION; PROVIDING FOR
WAIVER OF EXEMPTION; PROVIDING FOR AN ANNUAL INCREASE IN
THE INCOME LIMITATION; PROVIDING FOR SEVERABILTY AND
INCLUSION IN THE CITY OF CLERMONT CODE; AND PROVIDING FOR AN
EFFECTIVE DATE
The City Council ofthe City of Clermont, Lake County, Florida hereby ordains that:
WHEREAS, on November 3, 1998, voters approved an amendment to the Florida
Constitution providing for an increased homestead exemption to certain qualifying senior
citizens; and
WHEREAS, the City of Clermont desires to implement the additional homestead
exemption for qualifying seniors in accordance with the provides of Section 196.075 of the
Florida Statutes, as created by the 1999 session of the Florida Legislature through its enactment
ofHB 291;
NOW THEREFORE, BE IT ORDAINED by the City Council of the City of Clermont,
Lake County, Florida, that:
Section 1. Article V, Chapter 158 of the City of Clermont Code is hereby created to read
as follows:
Sec. 58-151. Generally.
In accordance with Section 6(f), Article VII of the Florida Constitution and Section 196.075 of
the Florida Statutes, any person 65 years or over who has legal or equitable title to real estate
-
~
located within the City of Clermont and maintains thereon his/her permanent residence which
residence qualifies for and receives homestead exemption pursuant to Section 6(a), Article VII of
the Florida Constitution, and whose household income does not exceed $20,000, shall be entitled
to make application for an additional homestead exemption of $25,000. Upon filing a completed
application, and meeting all income requirements set forth by law, the additional exemption shall
be granted, but shall only be applicable to ad valorem tax millage rates levied by the City. The
terms "household" and "household income" shall have the same meaning as set forth in Section
196.075, Florida Statutes.
Sec. 58-152. Application
Every person claiming the additional homestead exemption pursuant to this Ordinance must file
an application therefore with the Lake County Property Appraiser not later than March 1st of
each year for which such exemption is claimed. Such application shall include a sworn
statement of household income for all members of the household and shall be filed on a form
prescribed by the Florida Department of Revenue. On or before June 1st of each year every
applicant must file supporting documentation with the Property Appraiser. Said documentation
shall include copies of all federal income tax returns for the prior year, wages and earning
statements (W -2) forms and other documentation as required by the Property Appraiser,
including documentation necessary to verify the income received by all of the members of the
household for the prior year. Receipt of the additional homestead exemption provided for herein
shall also be subject to the provisions in Sections 196.131 and 196.161, if applicable.
2
.
.
Sec. 58-153. Waiver of Additional Exemption
Failure to file the application and sworn statement by March 1st or failure to file the required
supporting documentation by June 1st of any given year shall constitute a waiver ofthe additional
exemption privilege for that year.
Sec. 58-154. Availability of Exemption
This additional exemption shall be available commencing with the year 2001 tax roll, and the
Property Appraiser may begin accepting applications and sworn statements for the year 2001 tax
roll as soon as the appropriate forms are available from the Department of Revenue.
Sec. 58-155. Annual Adjustment of Additional Exemption
Commencing January 1, 2001, the $20,000 annual income limitation in this Ordinance shall be
adjusted annually, on January 1 st, by the percentage change in the average cost-of-living index in
the period January 1st through December 31st of the immediate prior year compared with the
same period for the year prior to that. As used herein "index" shall be the average of the
monthly consumer-price index figure for the stated 12-month period, relative to the United States
as a whole, issued by the United States Department of Labor.
Section 2. The City Clerk shall file a copy of this Ordinance in the appropriate books
and records, and within thirty days of the adoption of this Ordinance, but prior to December 1,
2000, he/she shall deliver a copy thereofto the Lake County Property Appraiser.
Section 3. If any section, subsection, sentence, clause, phrase, word or provision of this
ordinance is for any reason held invalid or unconstitutional by any court of competent
jurisdiction, whether for substantive, procedural, or any other reason, such portion shall be
deemed a separate, distinct and independent provision, and such holding shall not affect the
validity of the remaining portions of this ordinance.
3
.
.
Section 4. It is the intention of the City Council and it is hereby provided that the
provisions of this ordinance shall be made a part of the City of Clermont Code; that the sections
of this ordinance may be renumbered or re-lettered to accomplish such intention; and that the
word "ordinance" may be changed to "section", "article", or other appropriate designation.
Section 5.
This Ordinance shall be published as provided by law and shall become
law and shall take effect on the date of its Second Reading and Final Passage.
First Reading this 14th day of November, 2000.
Second Reading this 30th day of November, 2000.
PASSED AND ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLERMONT, LAKE COUNTY, FLORIDA THIS 30th DAY OF NOVEMBER, 2000.
c!2)~
1IA~~JRVILLE, JR; MAYOR
ATTEST:
(lHE
4